7   Artículos

 
en línea
Michael Jacobs, Jr.    
The Current Expected Credit Loss (CECL) revised accounting standard for credit loss provisioning is the most important change to United States (US) accounting standards in recent history. In this study, we survey and assess practices in the validation of... ver más
Revista: International Journal of Financial Studies    Formato: Electrónico

 
en línea
Sparta Sparta,Nadya Trinova     Pág. 360 - 371
The bank's credit impairment losses play a vital role in maintaining the stability and health of banks, as well as fulfilling the banks' function in channelling public funds. This study aims to determine the effect of income smoothing and the behavior of... ver más
Revista: Journal of Economics, Business & Accountancy    Formato: Electrónico

 
en línea
Pablo Herrera,Javier García Fronti     Pág. 247 - 268
The global financial crisis that began in 2008 triggered a growing interestin issues related to financial stability and a consequent need for changein their regulation. This work proposes a three-agents theoretical model ?financial intermediaries, firms ... ver más
Revista: Revista Finanzas y PolÍ­tica Económica    Formato: Electrónico

 
en línea
Ji-Yong Seo    
AbstractThis paper investigates the procyclicality of bank loans to Small and Medium Enterprises (SMEs) and to Large Enterprises (LEs) using aggregated and cross-sectional data from major private, foreign, and state-owned banks in Korea in the period fro... ver más
Revista: South African Journal of Business Management    Formato: Electrónico

 
en línea
Suhartono Suhartono     Pág. 359 - 372
This paper used Generalized-Linear Model (GLM) with the exposure time to examine the determinants ofcredit loss provisions in Indonesia's banking sector. The research was motivated by the hypothesis thatboth macro economic variables and bank - specific h... ver más
Revista: Journal of Economics, Business & Accountancy    Formato: Electrónico

« Anterior     Página: 1 de 1     Siguiente »